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Providing tax forms

Learn how to provide a 1099-K tax form.

This page is for classic Adyen for Platforms integrations. If you are just starting your implementation, refer to our new integration guide instead.

Head to the IRS website to learn more about the 1099-K tax form.

In the US, payment settlement entities, like Adyen, are required to file a 1099-K tax form with the Internal Revenue Service (IRS) for any US-based entity (merchant or sub-merchant):

  • To which they pay out directly.
  • That has crossed the processed volume threshold set by US tax authorities.

Some states require filing of 1099-K forms as well.

For 2023, Adyen is required to file 1099-K forms for all merchants and sub-merchants with a gross processed volume at or above the federal threshold of USD 20,000 per calendar year with a minimum of 200 transactions. At state level thresholds can vary depending on the state.

Adyen follows the IRS requirements for reporting gross processed volume prior to deduction of fees, chargebacks and refunds.

Retrieve digital tax forms

Follow this general flow to provide your sub-merchant with a digital copy of their tax form.

  1. In your platform, show a button or a link for getting the tax form.
  2. Send an API request to get a tax form. The response returns a Base64 binary.
  3. Convert the received Base64 binary to PDF format and provide the sub-merchant with a PDF copy of their tax form.

Step 1. Present tax forms in your UI

In your UI, show a button or link that your sub-merchants can use to get the tax form. When a sub-merchant clicks the link or button, this should trigger the API request in the next step.

Step 2. Get a tax form

Use the /getTaxForm endpoint to generate a Base64 binary format of the sub-merchant's tax form.

From your server, make a POST /getTaxForm request, specifying:

Field Type Required Description
accountHolderCode String -white_check_mark- Your unique reference to the sub-merchant's account holder.
formType String -white_check_mark- Type of the requested tax form. For example, 1099-K.
year Integer -white_check_mark- The applicable tax year in the YYYY format.

A tax form is only generated for sub-merchants that hit the volume or transaction threshold. If you make an API request for an accountHolderCode that does not hit the threshold, you will receive an error response.

The response contains:

Field Type Description
contentType String The content type of the tax form. For example, application/pdf.
content String The content of the tax form in the Base64 binary format.

Step 3. Decode Base64 binary and convert to PDF

To present the tax form to the sub-merchant, use the Base64.Decoder class. Provide the sub-merchant with a PDF copy of their tax form.